Texas Comptroller of Public Accounts
| Object Type: Cash — Real Property |
| Reference: AG Opinion JC-170 Texas Constitution Art. VII, Sec. 18(i)
|
| Issue Date: 2021-09-01 |
| Revised Date: 2023-05-24 |
To record payment for the purchase of right to use assets as authorized by law and within GASB 87 and GASB 96 Implementation guidelines. Total cost must be equal to or greater than $100,000 for leases, and $500,000 for subscription-based IT arrangements.
| Appropriation Year | 26 |
|---|---|
| USAS Title | CAP OUTLAY-RTU LEASES/SBITA |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 13 – CAPITAL OUTLAY |